คุณสมบัติของนักบัญชียุคใหม่ที่มีผลต่อการคัดเลือกรับนักบัญชีในจังหวัดพระนครศรีอยุธยา

Abstract

The objectives of this study were to investigate the qualifications of new age accountants that are consistent with the needs of different organizations, and the influence of qualifications in accountancy on the recruitment of accountants in Phra Nakhon Si Ayutthaya province. The sample group used in this study comprised 291 businesspeople and employees that were entrepreneurs, branch managers, and the heads of finance and accounting in Phra Nakhon Si Ayutthaya province. They were selected by using the stratified sampling method. The research instrument used to collect data was a questionnaire. The statistical methods used to analyze the data were Pearson Correlation Coefficient, exploratory factor analysis (EFA), one-way analysis of variance and multiple regression analysis at the statistically significant level of 0.05. The results revealed that the size of the business organization was correlated with the need for accountancy qualifications that included studies in accounting, personal tax accounting, auditing, accounting related law, social media applications, interpersonal communication, English language skills, civil and commercial law, and transparency. Also, the type of business organization was associated with the need for accountancy qualifications that included studies in strategic accounting decision making, accounting software applications, professional development, and accounting standards. Furthermore, it was found that accountant qualifications that included studies in English language skills, professional ethics, accounting information technology skills, and professional accounting and tax accounting skills had a statistically significant effect on accountant recruitment decisions at a level of 0.05.